The accounting vouchers written in foreign languages, when used for recording in accounting books in Vietnam must be translated into Vietnamese.

All accounting vouchers made by the enterprise or transferred to from outside must be gathered in accounting department of enterprises.

All economic, financial operations incurred relating to the operation of enterprises must be made accounting vouchers.

Items without figures shall not be presented in financial statement, enterprises actively re-number items of financial statements in accordance with the principle of continuity in each section.

Periods of interim financial statements: Interim financial statement shall include quarter financial statements (including quarter IV) and semi-annual financial statements.

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Principles of preparation and presentation of financial statements when changing the accounting period.

When changing the accounting period, for example, change the accounting period from the calendar year into accounting period other than calendar year, enterprises must close accounting books, prepare financial statements in accordance with the following principles:
1. The change in the accounting period must comply with the provisions of the Law on Accounting. When changing the annual accounting period, accountants must prepare a separate financial statements for the period between the two accounting periods of the previous financial year and the new financial year, for example:
Enterprises with the accounting period in 2014 under calendar year. In 2015, enterprises switch to the annual accounting year starting from April 1 of previous year to March 31 of the next year.
In this case, enterprises must establish separate financial statements for the period from January 01, 2015 to March 31,2015.
2. For the Balance Sheet: All balances of assets, liabilities and owner‘s equity of the accounting period prior to switch are recorded the opening balance of the new accounting period and are presented in the "Beginning".
3. For income statements and cash flow statements: Figures from the time of change of the accounting period to the end of the first reporting period are shown in column "This time". Figures of previous 12 months equivalent to the accounting period of current year are presented in the "previous"
Example: Following the example above, when presenting column "Previous" in income statement starting on April 01, 2015 and ending on March 31, 2016, enterprises must present figures from April 01, 2014 to March 31, 2015.

Source: Circular 200, Article 103

Assets are not recorded higher than the recoverable value; Liabilities are not recorded lower than payment obligations.